论国有上市公司财务共享模式下的内部控制

The Internal Control of State-owned Listed Companies under the Financial Sharing Mode

近年来,国有上市公司高度重视财务共享模式,进而有效推进了企业财务与信息技术的融合。财务共享模式在大大降低财务风险的同时,有助于国有企业实现全面的内部控制。经济新常态下企业规模扩张面临新的机遇和挑战,国有上市公司业务规模不断扩大、子公司众多,同时存在财务成本居高不下、财务管理效率低下、机构冗杂等问题。国有上市公司在财务共享模式下可通过构建完整结构体系,优化财务共享系统,建立风险预警评估机制,加大内部控制监督力度等实现高效、安全的内部控制管理。

In recent years,state-owned listed companies attach great importance to the financial sharing mode,which effectively promotes the integration of enterprise finance and information technology.While greatly reducing financial risks,the financial sharing model helps state-owned enterprises to achieve comprehensive internal control.Under the new economic normal,the expansion of enterprise scale faces new opportunities and challenges.The business scale of state-owned listed companies continues to expand and there are many subsidiaries.At the same time,there are still some problems,such as high financial costs,low financial management efficiency,redundant institutions and so on.Under the financial sharing mode,state-owned listed companies can realize efficient and safe internal control management by building a complete structural system,optimizing the financial sharing system,establishing a risk early warning and evaluation mechanism,and strengthening internal control supervision.